Share Internal Controls

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Larae Jensen

Hi all,I have a quick question…where does the risk lie with closed account signature cards? Specifically the AIRES questionnaire “Share Internal Control” asks “are signature cards for closed accounts promptly pulled from the active account file and placed in a closed one?”  we have been pulling cards on a weekly basis but as we are moving to scanned documents this job has fallen far behind and I am trying to determine the best way to approach this. any help would be appreciated..Thanks,